Sector work

The draft Exposure Draft Sector Classification discussed during 2023 and 2024 by the EFRAG SR TEG and EFRAG SRB was last discussed by the EFRAG SRB in its 17 September 2024 meeting. The technical content was tentatively approved in this meeting with a separate vote to be undertaken on the starting date of the public consultation. The 17 September 2024 documents constitute a stabilised version at that date as a summarised technical outcome of the work performed. The draft Exposure Draft and draft Basis for Conclusions were not finalised in the context of the EC Omnibus Proposals in which sector specific standards were no longer included. The draft unapproved Exposure Draft and Basis for Conclusions are for information purposes only under the understanding that they do not represent an official position of EFRAG.

The draft Exposure Draft ESRS Oil and Gas discussed during 2024 by the EFRAG SR TEG and EFRAG SRB was approved by the EFRAG SRB in its 24 September 2024 meeting. However, the Exposure Draft was not published for public consultation in agreement with the EC in the context of the EC Omnibus Proposals in which sector specific standards were no longer included. The draft Exposure Draft is for information purposes only under the understanding that it does not represent an official position of EFRAG.

The Exposure Draft ESRS Mining, Quarrying and Coal was discussed during 2024 by the EFRAG SR TEG and EFRAG SRB and was last discussed by the EFRAG SRB in its 16 October 2024 meeting but was not approved given that further work had to be undertaken. The 16 October 2024 document constitutes a stabilised version at that date as a summarised technical outcome of the work performed. The Exposure Draft was not finalised in the context of the EC Omnibus Proposals in which sector specific standards were no longer included. The draft unapproved Exposure Draft is for information purposes only under the understanding that it does not represent an official position of EFRAG.